Covid-19 Coronavirus

Extension to temporary VAT reduced rate

Wednesday, 20 January 2021

The Value Added Tax Act 1996 (Reduced Rate) (Amendment) Order 2020 was laid before Tynwald yesterday. This Order extends the temporary reduced rate of 5% VAT introduced last year to assist those in the hospitality and catering sectors most severely impacted by the coronavirus pandemic until 31 March 2021.

Further details can be found in the following notices and guidance

 709/1: Catering and Takeaway Food

 701/14: Food products

 VAT on Admission Charges to Attractions

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